Raj Koothrappali is a senior citizen married to 74-year-old Howard Wolowitz. Raj lives solely on the income from his investments which provided him with $400,000 in property income in 2021. Income taxes of $110,000 was withheld from this income. Howard received $6,200 of pension income and $4,000 in OAS in 2021. Howard gave $5,200 of his income to the charity Helping Hands.

Required: Determine both Rajs and Howards minimum 2021 Federal Tax before Credits, Federal Tax Payable and Federal Balance Payable/Refund.